For accounting purposes the fixed asset has to be deprecated across a reasonable life span. You would have to prove that 50 -60 years. I assume we are using a 15-20 year timescale which would be prudent for any fixed assets useful life because the wear and tear and upkeep have to be accounted for. Woolwich deprecated there stadium over a 15 year period which has meant they can spend more.Be shocked if it’s done in 20-30 years. Bit of maintenance that could go at least 50-60.